The Hon. Miss Justice Carole Barnaby (Ag.)

Matrimonial Property - Property Rights of Spouses Act (PROSA) - In limine objection - Petition for the Dissolution of Marriage proceeded in default to a grant of Decree Absolute - Notice of Application for Court Orders for division of matrimonial property filed while divorce claim subsisted but not determined before the grant of Decrees Nisi and Absolute - Whether res judicata applies - Whether claim for division of matrimonial property must be made by Fixed Date Claim Form.

Matrimonial Property - Property Rights of Spouses Act (PROSA) - Application to make claim for division of matrimonial home after twelve months of dissolution of marriage - General considerations - Prejudice - Whether Respondent would be barred from claiming adverse possession of Applicant’s interest in matrimonial home if time is extended to make PROSA claim.

Injunction - Interim - Inter partes hearing - Whether there was material non-disclosure - Anticipatory breach of restrictive covenant - No application or order for modification of restrictive covenant - Whether there is a serious question to be tried - Balance of convenience.

Revenue Law - Duty Free Shopping System Act (DFSSA) - whether goods sold at
a licensed duty free shop to persons who are not passengers or diplomats were
sold under the duty free shopping system and therefore exempt from GCT.
General Consumption Tax Act (GCTA) - whether the Respondent had jurisdiction
to raise an assessment for GCT where goods sold at a licensed duty free shop to
persons other than passengers or diplomats but exported through Customs - if
the Respondent had jurisdiction to raise assessment to GCT - whether the

Matrimonial Property - Property Rights of Spouses Act - Home acquired by one spouse before marriage - One spouse resident overseas but stays at home from time to time - Whether home the family home - Whether there is an application under section 7 (1) to vary the equal share rule - Section 12(2) - Date on which share is to be determined - Subsisting mortgage

Civil Procedure - CPR 11.6 - CPR 20.4 - CPR 26.1(2)(v) – oral application to amend relief being sought on the Fixed Date Claim Forms being made at the hearing of the claims.
Civil Procedure - CPR 21.7 - CPR 21.8 - interpretation - whether rules applicable in the Parish Courts - court’s jurisdiction to appoint representative party or give directions to continue proceedings initiated in the Parish Court.
Law Reform (Miscellaneous Provisions) Act - section 2(1) - section 2(3) - limitation period - subsistence of actions in tort against estate of deceased.

Appeal from the Revenue Appeals Division - General Consumption Tax Act - Income Tax Act - assessment raised by Commissioner General after tax payer filed returns - burden of proof.
Direct verification of Income and Output Tax - duty of taxpayer to keep and produce complete and accurate records - unreliability of sales invoices as the direct verification method of the taxpayer’s Income and Output Tax - unreliability of bank deposits alone as a method of verification of taxpayer’s Income and Output Tax.

Civil Procedure - CPR 26.3 - Application to Strike out Fixed Date Claim Form - Whether there was failure to comply with a rule or practice direction - Whether current claim is a re-litigation of an earlier claim and therefore an abuse of court process - Whether the absence of facts in the earlier claim is likely to obstruct the just disposal of current proceedings - 
Whether judgment on earlier claim is declaratory or executory - Procedure for enforcing declaratory judgment - Whether limitation period at CPR 46.2(1)(a) is applicable.

Civil Procedure - Application to set aside judgment entered after statements of case struck out - Whether CPR 26.6 is applicable to a judgment entered by the court after non-compliance with an unless order for attendance at adjourned Case Management Conference - CPR 26.8 - Application for relief from sanctions - Whether application complete without filing of affidavit evidence - Effective date of making of application – Whether application for relief was promptly made.